The following chapters describe how to submit ESEF reports to national authorities, called Official Appointed Mechanisms (OAMs, e.g. business registers or financial market authorities). Please note, that even if the ESEF RTS is similar in all EU countries, there might be additional rules in each individual country. Please check your local requirements before publishing an ESEF report. Below are some general rules and explanations how to do it. Please note, that AMANA is not responsible for the content and integrity of the report itself.

Publication Checklist

Please check the following list before sending any ESEF report to your auditor or a national authority (OAM) to avoid rejection of the ESEF report. Click here to download the ESEF Report Publication Checklist.docx.

  1. The XBRL Tagger shows no errors during the live-validation, only warnings or information messages.
    Please click "Validate Document" in the "Validation" menu, the icon in the left bottom corner must be green. Find more information on remaining validation errors here.
  2. When generating the iXBRL report, there are no ERRORs left in the validation messages and the traffic-light is green.
    Every invalid XBRL report will be rejected immediately by your auditor or by the OAMs. In order to comply with the ESEF RTS, all validation errors must be fixed. Warnings should be reviewed but can usually be ignored.
  3. The report is complete and includes all required documents, information and tags according to the ESEF RTS.
    This does not only mean to tag each and every monetary number on the face of the main financial statements. This MAY also include:
  4. Check the XBRL Report Data view by activating the Add XBRL Preview in the Document menu. Its a pure data view of your report, showing all tagged facts in the XBRL Linkbases and in a table view as well.

    Things to look out for, are:
  5. The input PDF, Word or ePub file is converted completely into the XHTML format and all tags and transformed fact values are correct.
    In order to check this, please open the company_preview.xhtml file generated by the XBRL Tagger, highlight all tags and compare its content to the input file. Review each and every tag and its properties, like Date, Fact Value, Balance, Anchoring, etc.. Check for missing graphics or if all page breaks are set correctly.
  6. Prepare to publish the full report package.
    No iXBRL viewer/preview (script) is allowed in ESEF reporting packages. Please use the ZIP file that is created by the XBRL Tagger when generating the report, it does not contain the *.xbrl and company_preview.xhtml file. However, it is recommended to publish an XHTML report (and the report package ZIP) on the company’s investor relations webpage including a previewer for convenience purpose. Explanations for each and every file in the report package is provided below.

  7. Perform a test submission to your local OAM.
    Many OAM's offer the possibility to test the ESEF report submission in a non-productive environment. Doing this ensures that the file will be accepted - keep in mind that, after an auditor confirmed the ESEF report in its auditors opinion, it might not be possible to change it afterwards.
  8. Consider publishing the report on your corporate investor relations webpage.
    See more information: Publish with previewer on your website.

The Process of Generating And Publishing an ESEF Report

The general process of creation and publication of ESEF reports depends on your local requirements. In many countries ESEF reports are subject to the annual audit, so it might be required to include the auditors opinion together with the published documents. However, this auditors opinion must usually include a comment on the ESEF report itself, which makes it impossible to change it after getting the auditors opinion - it's not recommended to change the files that have been mentioned in the auditors opinion at all.

In order to compile multiple report parts into a single XHTML file, the XBRL Tagger offers the possibility to merge documents into a single ESEF report package. In some countries (like Germany) it is still required to publish the audited financial statements as PDF together with the ESEF report.

The Final ESEF Report Package

Even if the iXBRL file is a single XHTML file, only publishing or submitting this file is not enough. Instead, a full report package must be published. The following table describes the folder structure and documents that must be published as an ESEF report package, where company is used as a short name placeholder for the reporting entity. The indentation represents the folder hierarchy.





A root ZIP file, considered as the report package.



Must have the same name then ZIP file, no other folder/file allowed in this level.



A folder containing technical meta-data for XBRL software in order to lead the report correctly.



Metadata of the report package



Technical metadata to redirect URLs to the taxonomy extension below.


Taxonomy extension of the report





Year to indicate the reporting period.



Contains the company specific taxonomy.



Calculations of the tables



Dimensions (e.g. Changes in Equity)



Labels where "en" represents the report language.



The visual grouping of tagged items



The reports folder, containing one ore more tagged or non-tagged XHTML files. It is not allowed to provide previewer (script) files together with the final report package.



The report itself can be opened in a web browser. At least one XHTML must exist.

company-management-report.xhtml *


Any other additional XHTML file. All files in the reports folder are considered as a document set.

* This file is not mandatory. It represents any additional XHTML file that is part of the ESEF report. There is neither a requirement to have every part of the report as a separate XHTML file, nor to have a single XHTML file.

Publishing with Previewer on your Website

After the report has been published without the previewer via your national OAM, you might want to consider publishing the xhtml-report including the previewer on your own website, to provide additional value for your users. To make this possible, some technical issues need to be considered. Please link this page to your website-administrator. 

Previewer File


The content-type for the hosted xhtml file has to be set to "application/xhtml+xml" in order for the previewer script to work properly: